Slovenia has published the regulations for the implementation of certain aspects of amendments to the Tax Procedures Act, including the rules for preparing and submitting CbC reports. The final regulations are largely unchanged from those consulted on in May, and include: The requirement to submit a CbC reporting notification to the tax authority in an electronic form at the same time as the submission of the corporate tax return, which includes details (as applicable) of the taxpayer, the reporting entity, the ultimate parent, surrogate parent, etc. The requirement to submit CbC reports to the tax authority within 12 months following...